会计改革对会计质量的影响——来自尼日利亚的证据

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2019-11-28 DOI:10.1111/jifm.12112
Zayyad Abdul-Baki, Roszaini Haniffa
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引用次数: 7

摘要

《国际财务报告准则》的有效性取决于特定国家会计准则的执行力度。本研究探讨了在加强会计准则执行后,尼日利亚采用《国际财务报告准则》的影响。世界银行建议加强会计准则的执行,并随后在尼日利亚采用《国际财务报告准则》,以改善该国在2007/2008年因普遍的会计违规行为引发的资本市场危机后的监管前景。结果表明,采用《国际财务报告准则》后,尼日利亚的会计质量有所下降;在盈余管理增加的同时,及时确认亏损和盈余持续性降低。我们的研究有助于新兴的关于采用《国际财务报告准则》的文献,并得出结论,采用《国际会计准则》的影响是有背景的。因此,在与尼日利亚类似的背景下运作的会计监管机构应将《国际财务报告准则》本地化。
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The impact of accounting reform on accounting quality: Evidence from Nigeria

The effectiveness of International Financial Reporting Standards (IFRS) is dependent on the strength of enforcement of accounting standards in a given country. This study explores the implications of the adoption of IFRS in Nigeria after the enforcement of accounting standards was strengthened. The strengthening of accounting standards enforcement, and the subsequent adoption of IFRS in Nigeria, was recommended by the World Bank to improve the country's regulatory outlook after a capital market crisis in 2007/2008 that was triggered by widespread accounting irregularities. Results indicate that accounting quality declined in Nigeria following the adoption of IFRS; while earnings management increased, timely loss recognition and earnings persistence reduced. Our study contributes to the burgeoning literature on IFRS adoption and concludes that the effect of IFRS adoption is contextual. Therefore, accounting regulatory institutions operating in a similar context to Nigeria should localize IFRS.

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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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